§ 50-43. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Guestroom means a room, lodging, or accommodation occupied or intended for occupancy by one or more occupants. The term "guestroom" does not mean a meeting room which is intended, designed, or used for meetings.

Hotel means a structure or any portion of a structure including, but not limited to, rooming houses or lodging houses, inns, motels, motor hotels and courts, hotels, cabins, public or private clubs, and tourist camps, which contain guestrooms which are regularly furnished for value to the public.

Occupancy means the use or possession or the right to the use or possession of any guestroom in a hotel or the right to the use or possession of the furnishing of services or accommodations which accompany the use or possession of a guestroom in a hotel.

Occupant means any person who for a consideration uses or possesses or has the right to use or possess a guestroom in a hotel under any lease, concession, contract, permit, right of access, license, or other agreement.

Operator means any person operating a hotel in the city, including the owner, proprietor, lessee, sublessee, licensee, or other entity operating the premises.

Rent means the consideration received for the occupancy of a guestroom in a hotel whether received in money, property, services, or credits.

Tax means the tax imposed by this article.

(Ord. No. 2009-12-42, 12-14-2009)

State law reference

Similar provisions, O.C.G.A. § 48-13-50.2.